Our country chooses the mode of the united accounts of social welfare,turning from "pay-as-you-go system" into "Accumulation Pension System",which will bring us more rigorous challenges and trials.
我国采取的统账结合的制度安排模式,使得由现收现付制向部分基金积累制转轨面临更为严峻的挑战和考验。
From the aspect of demography, the two basic methods of pension funds--pay-as-you-go system and funded system represent period balance and cohort balance respectively.
从人口学角度看,养老保险基金的两种基本模式——现收现付制和基金制分别表现为时期平衡和队列平衡。
In resource constraint economies, the cumula tive system contributes to increasing savings and thus to promoting economic dev elopment; in demand constraint economies with insufficient aggregate demand, the pay-as-you-go system is beneficial to readjusting income distribution and mo re to facilitating economic development.
在资源约束型经济中,积累制的养老社会保险有利于增加储蓄,从而有利于促进经济发展;在需求约束型经济中,社会总需求不足,现收现付制的养老社会保险有利于调节收入分配,更有利促进经济发展。
The educational expenditures in the fully funded social security are more than those in the pay-as-you-go,while the physical capitals in the fully fun.
完全基金制下的人力资本投资低于现收现付制,而物质资本积累高于现收现付制。
Under the impact of so-called“grey hair wave”, the payment crisis of public pension systems based on traditional pay-as-you-go mechanism becomes deeper and deeper.
在“银发浪潮”的冲击下,以现收现付制为基础的公共养老金支付危机日渐加深。
The population aging process all over the world puts a lot of pressure on some countries, in which the funding pattern is organized under the pay-as-you-go system.
全球人口老龄化的加剧给实行现收现付制的国家带来了巨大的压力。
There are three financing patterns of social endowment insurance: pay-as-you-go scheme, fully funded pension scheme and partial accumulation foundation scheme.
社会养老保险资金是社会养老保险制度运行的前提和基础,从养老保险资金收支平衡的看,养老保险融资模式可以分成三类,即现收现付制、完全积累制和部分积累制。
In Russia, the population and economy situations have not matched with the curra nt Pay As You Go system, so Russian government got to reform the pension plan.
俄罗斯的人口与经济状况已不适应现收现付养老保险制度的要求 ,为此俄罗斯政府开始对养老保险制度进行改革 ,改革的基本趋势是由单一的现收现付制转变为建立三支柱的养老保险制
An Economic Analysis of the Transition from the Pay-as-you-go System to the Funded System;
由现收现付制向基金制转轨的经济学分析
The Model of Contributing Rate under Pay-As-You-Go System and Partially Accumulated System;
现收现付制与部分积累制的缴费率模型
Quantifying analysis on the relationship between PAYG system and population aging;
现收现付制与人口老龄化关系定量分析
PAYG Is the Best Choice for Pension Insurance in China
现收现付制——我国养老保险模式的最佳选择
Empirical Research on the Relationship between Pay-as-you-go Pension Plan and Economic Growth
现收现付制与经济增长关系的实证研究
Analysis of Factors Influencing Equilibrium Profit Rate of Pension under Systems of Personal Accumulation and Cash Basis;
个人积累制和现收现付制下养老金均衡收益率的影响因素分析
On the Reformation of Chinese Endowment Insurance System;
从现收现付制到预筹积累制——中国养老保险制度改革研究
The Problem and the Outlet in the Transition from Pay-as-you-go System to Accumulation Pension System;
由现收现付制向部分基金积累制转轨的问题与出路
Pension System Reform in Russia and the Comment;
从现收现付制到多支柱模式——俄养老制度改革反思
On the Crowding out Effect of the Pay-as-you-go Financed Public Pensions;
养老保险现收现付制的挤出效应——一个内生生育率模型
A Study on Transforming Model of Charging and Paying on Hand in Pension Insurance in Ethnic Areas;
民族地区养老保险中现收现付制模式的转型问题研究
Estimating Implicit Pension Debt Under Pay-as-you-go System and Analysis of Influence by Change of Interests;
现收现付制度隐性债务的测算及利率的变化对其影响分析
The comparison of costs of the pay-as-you-go and funding scheme pension insurance systems--Based on the payments equilibrium mathematical model of pension insurance
现收现付制与基金制的养老保险制度成本比较——基于养老保险收支平衡数理模型
cash basis of revenue recognition
现金收付实现制营业收入认定法
Accrual-basis accounting versus cash-basis accounting
权责发生制和现金收付制
The statement of cash flows is prepared on a cash basis.
现金流量表是以现金基础(收付实现制)来编报的。
The Impacts of Cash Basis Accounting on College Accounting Information;
论收付实现制对高校会计信息的影响
On the basis of cash accounting most receipts of money are revenues and most expenditures are expenses.
按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。